city of marshalltown council agenda city hall …

CITY OF MARSHALLTOWNCOUNCIL AGENDA

CITY HALL COUNCIL CHAMBERS10 W STATE STREET

JANUARY 29, 2018, AT NOON

Notice To Public

The Mayor and City Council welcome comment from the public during discussion. You are required to step to the microphone, state your name and address for the record and to limit the time used to present your remarks in order that others may be given the opportunity to speak.

Call To OrderMayor Joel T.S. Greer

Pledge Of Allegiance

Roll CallCahill, Gowdy, Hoop, Lamer, Martin, Wirin.

Mayor, Council And Administrator Comments

Discussion

Fiscal Year Ending 2019 Budget Discussion1. Marshalltown Municipal Band Levy2. Eliminating deficit from general fund3. Request from city departments regarding use of Local Option Sales Tax fund4. Cash reserve from Local Option Sales Tax, council designation portion5. Long term debt schedule6. Property Tax Levy7. Employee benefit fund budget8. Police and Fire retirement fund budget9. Road Use Tax fund budget

Attachments For Discussion

MARSHALLTOWN MUNICIPAL BAND MEMO.PDFMARSHALLTOWN MUNICIPAL BAND REQUEST.PDF01_29_2018-ELIMINATING DEFICIT FROM GENERAL FUND 001.PDFCITY DEPT REQUESTS.PDFCASH RESERVE FUNDING MEMO.PDFLONG TERM DEBT SCHEDULE MEMO.PDFLONG TERM DEBT SCHEDULE.PDFPROPERTY TAX LEVY MEMO.PDFRECAP OF LEVY SCENARIOS.PDFEXAMPLES OF PROPERTY TAX LEVIES ON PROPERTY OWNERS.PDF01-29-18 FUNDS 112 MEMO.PDFEMPLOYEE BENEFIT FUND 112.PDF01-29-18 FUNDS 117 MEMO.PDFPOLICE FIRE RETIREMENT FUND 117.PDF01-29-18 FUNDS 110 MEMO.PDFFUND 110 RUT.PDF

Adjourn

Please visit the City's website for the complete agenda packet and to subscribe to agenda notices and department news. www.marshalltown - ia.gov

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CITY OF MARSHALLTOWNCOUNCIL AGENDA

CITY HALL COUNCIL CHAMBERS10 W STATE STREET

JANUARY 29, 2018, AT NOON

Notice To Public

The Mayor and City Council welcome comment from the public during discussion. You are required to step to the microphone, state your name and address for the record and to limit the time used to present your remarks in order that others may be given the opportunity to speak.

Call To OrderMayor Joel T.S. Greer

Pledge Of Allegiance

Roll CallCahill, Gowdy, Hoop, Lamer, Martin, Wirin.

Mayor, Council And Administrator Comments

Discussion

Fiscal Year Ending 2019 Budget Discussion1. Marshalltown Municipal Band Levy2. Eliminating deficit from general fund3. Request from city departments regarding use of Local Option Sales Tax fund4. Cash reserve from Local Option Sales Tax, council designation portion5. Long term debt schedule6. Property Tax Levy7. Employee benefit fund budget8. Police and Fire retirement fund budget9. Road Use Tax fund budget

Attachments For Discussion

MARSHALLTOWN MUNICIPAL BAND MEMO.PDFMARSHALLTOWN MUNICIPAL BAND REQUEST.PDF01_29_2018-ELIMINATING DEFICIT FROM GENERAL FUND 001.PDFCITY DEPT REQUESTS.PDFCASH RESERVE FUNDING MEMO.PDFLONG TERM DEBT SCHEDULE MEMO.PDFLONG TERM DEBT SCHEDULE.PDFPROPERTY TAX LEVY MEMO.PDFRECAP OF LEVY SCENARIOS.PDFEXAMPLES OF PROPERTY TAX LEVIES ON PROPERTY OWNERS.PDF01-29-18 FUNDS 112 MEMO.PDFEMPLOYEE BENEFIT FUND 112.PDF01-29-18 FUNDS 117 MEMO.PDFPOLICE FIRE RETIREMENT FUND 117.PDF01-29-18 FUNDS 110 MEMO.PDFFUND 110 RUT.PDF

Adjourn

Please visit the City's website for the complete agenda packet and to subscribe to agenda notices and department news. www.marshalltown - ia.gov

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https://www.marshalltown-ia.gov/426c7081-e50f-477a-99d7-e564ed9d98cd

City Council

Susan Cahill, Leon Lamer, Mike Gowdy, Al Hoop, Bill Martin, Bethany Wirin

FINANCE DEPARTMENT

Joel Greer, Mayor Jessica Kinser, Administrator

Diana Steiner, Finance Director 24 North Center Street

Marshalltown, IA 50158-4911 Tel - (641) 754-5760 Fax - (641) 754-5781

January 26, 2018

To: Mayor Joel Greer

Members of the City Council

From: Diana Steiner, Finance Director

Re: FY19 Budget for band levy

The band is funded via the property tax levy for Instrumental/Vocal Music Groups. The current levy is $ .03551 per $1,000 of taxable value or $9,000. The city covered the music license and insurance from this levy and the band was transferred the rest (approximately $8,000).

The band is making a request for an increase so they would receive $11,000. By changing the levy from $9,000 to $11,000, this would increase the property tax levy by $.0024 per $1,000 of taxable value.

.

Attachment: Marshalltown Municipal Band request cc: Jessica Kinser, City Administrator

TO: Marshalltown City Council

FROM: Matthew Herrick, president, Marshalltown Municipal Band

DATE: January 18, 2018

RE: FY2019 Budget

We understand the current economic situation and have put together what we consider and extremely

tight and conservative budget for FY2019. However, our conservative budget still requires an increase.

The Municipal Band Budget has been frozen at $8,000 for at least 5 years. In that time, there has been

no equipment expenditures and wages have been lowered to less than minimum wage. ($20 for 3 hours

= $6.66/hr)

As you can see from the attached spreadsheet, we failed to make payroll even at our low wages. We

therefore are carrying over a liability for one unpaid member into FY2018. That is expected to increase

further for FY2019 as FY2018 is still frozen at $8,000.

In addition to making payroll, equipment is in dire straits. The sound system amplifier is from the 1970͛s

and has to be shaken and smacked every week to get it to work. Any day now, it could die completely.

Drumheads are very old as well and are getting brittle. They could crack and break at any minute as well.

We are not asking for fully funding these needs in 2019. We just want to start a budgeted carry over to

build up an equipment savings for when the time comes.

We also receive many requests for additional performances. We͛ve settled on adding a Holiday concert

at the Iowa Veteran͛s Home and the State Municipal Band Festival every other year to appease the

demand.

Finally, the FY2019 proposal does not raise any wages. It only maintains the below minimum wage level.

Marshalltown Municpal Band

FY2019 Budget

Name Purpose FY17 Actuals FY19 Budget

Tax Income

City of Marshalltown $8,000.00 $11,000

Special Event Income

Veterans Committee $150.00 $150

Other Income

Shirt Resale $70.00 $50

Income $8,220 $11,200

Business Expenses

Wells Fargo Checks -$43.11 ($50)

USPS Stamps ($25)

Wages

Director -$900.00 ($900)

Treasurer -$420.00 ($450)

Equipment -$540.00 ($550)

43 Members * $200 (10 concerts, 10 rehearsals, $10 each) -$5,750.00 ($8,600)

(FY17 8 concerts & 8 rehearsals)

Other Expense

In Stitches Shirts -$203.53 ($80)

JW Pepper Sheet Music ($95)

Equipment ($150)

Accounting Fees -$306.42 ($50)

Peglow O'Hare 501(c)3 filing -$120.00

Expenditures ($8,163) ($10,950)

Grand Total $57 $250

Liability after Checking account $250 minimum ($193) $0

City CouncilSusan Cahill, Leon Lamer, Mike Gowdy,

Al Hoop, Bill Martin, Bethany Wirin

FINANCE DEPARTMENT

Joel Greer, MayorJessica Kinser, Administrator

Diana Steiner, Finance Director24 North Center Street

Marshalltown, IA 50158-4911Tel - (641) 754-5760

Fax - (641) 754-5781

January 26, 2018




Re: Eliminating FY19 budget deficit in General Fund 001

This is a follow-up from the January 22, 2018 meeting.

General Fund: Council requested that staff reduce expenses in the General Fund by $20,701 to eliminate the budgeted deficit for FY19, rather than using Council designated L.O.S.T. funds. When staff further reviewed expenses, there was a $6,500 budget line for accounting fees that should not have been budgeted, so with that correction the deficit is $14,201. Here are several options to bring the General Fund 001 into balance:

a. Remove $15,000 for the LEAN consulting contract

b. Reduce CVB agreement from 67% to 65%, which saves approximately $9,240

c. Reduce legal expenses by approximately $2,500

d. Major departments reduce expenses by $1,000/each (Pol, Fire, P&R, Housing, Library)

Attachment: Fire Dept Positions, Police Dept Positioncc: Jessica Kinser, City Administrator

City Council


FINANCE DEPARTMENT




January 26, 2018




Re: FY19 Budget Use of LOST Council designated funds for City Dept. Requests

This is a follow-up from the January 22, 2018 meeting.

Local Option Sales Tax: We have budgeted $3.1 million for L.O.S.T. revenue, which the Council Designated share of 22% would be $682,000. Council requested that proposals for funding from City departments be brought forth if there was a need. Two departments brought forward requests:

1. Fire Department:

In order to complete required inspections on an annual basis, the Fire Department is requesting that the Fire Marshal position that was eliminated in 2015 and the Firefighter Inspector position that was eliminated prior to Chief Rierson’s appointment be reinstated. The following strategy is being proposed at a total cost of $87,664 (includes wage, benefits, and uniforms/fire gear):

i. Reclassify existing position to Fire Marshal $5,736

ii. Reclassify existing position to Firefighter/Inspector $2,549

iii. New firefighter position to backfill positions above $79,379

2. Police Department:

In prior years, the Police Department had a budget of 43 sworn police officer positions. The reduction of the 43rd position during budget cuts has affected patrol-staffing levels negatively. By filling once again, this position would supplement the uniform patrol ranks and provide additional staffing flexibility as the department faces staff turnover due to several retirements over multiple upcoming fiscal years. The total cost of this entry-level position is $78,081, which includes wages and benefits.

City Council


COUNCIL ACTION: Does the Council wish to fund these positions with Local Option Sales Tax Council designated funds for FY19 and in the future?

Attachment: None cc: Jessica Kinser, City Administrator

City Council


FINANCE DEPARTMENT




January 26, 2018




Re: Use of Local Option Sales Tax Council Designated funds for Cash Reserve fund 010

Background: At the January 22nd meeting, Council asked how much money would be required to fund our cash reserve. The current Cash Management Policy indicates that 15% of General Fund expenses is required. The following chart indicates the funding level needed to fulfill that level and options are provided to fund less.

Attachment: None. cc: Jessica Kinser, City Administrator

FYE 06/30/17 ENDING BALANCE 2,067,220

FY18 INTEREST EARNED 16,000

ESTIMATED FYE 18 BALANCE 2,083,220

FYE 19 GEN FUND EXPENSES 001 14,946,023

15%

15% REQUIRED AMOUNT 2,241,903

ADDITIONAL FUNDING NEEDED 158,683

% funded

100% 158,683

75% 119,013

50% 79,342

25% 39,671

City Council


FINANCE DEPARTMENT




January 26, 2018




Re: FY19 Budget Long-term Debt Schedule

Background: This form is part of the official budget package submitted to the County. The long-term debt schedule includes information on our outstanding bonds and loans, such as:

1. The amount of original issue

2. The principal, interest, and bond fee payments that will be paid in FY2019. Only exception is the Fire Truck loan has both FY18 & FY19 payments, since we didn’t levy for it last year.

3. The last column of numbers shows the amount that is applied towards the debt service levy on the overall property tax levy. The column prior to that shows the amount paid by other sources (i.e. TIF or Enterprise funds).

4. On row 25, we have applied the Local Option Sales Tax (LOST) property tax relief of $2,418,000 (78% of $3.1 million). This amount may change depending on the action taken by Council in regards to the property tax levy (see next agenda item).

Attachment: Long-term Debt Schedule cc: Jessica Kinser, City Administrator



FINANCE DEPARTMENT




Fax - (641) 754-5781

January 26, 2018




Re: FY19 Budget Property Tax Levy

Background: The Finance Staff have provided scenarios for the tax levy based on the property tax relief dollars received from the Local Option Sales Tax (LOST) and examples of such rates on property owners. The LOST fund balance for Property Tax Relief, Council Designated and Capital Projects has also been provided.

The Scenarios for Property Tax Levies:

In all cases, the entire amount of property tax relief of $2,418,000 from the FY19 revenues collected is applied against the debt levy. The scenarios are as follows:

1. $503,470 from the beginning fund balance of LOST Property Tax Relief is used to buy down the debt service levy. This keeps the tax levy of $15.28 the same as this fiscal year.

2. $251,735 from the beginning fund balance of LOST Property Tax Relief is used to buy down the debt service levy. This increases the tax levy by $.29 from this fiscal year.

3. No dollars are used from the beginning fund balance of LOST Property Tax Relief. The increase to the tax levy is $ .59 from this fiscal year.

Examples of Property Tax Levies on Property Owners:

This sheet shows the property tax bill related to the City’s portion of the levy for a $100,000 homeowner and $1.2 million business property owner.



Council Action Needed. Direct staff as to what property tax levy rate to use and if going to buydown the levy rate, what specific funds to use.

Attachment: Scenarios for Property Tax LeviesExamples of Property Tax Levies on Property Owners

cc: Jessica Kinser, City Administrator

Scenarios for FY19 Property Tax Levies:

1/1/2017 Property Valuations:

Regular 833,878,930

Regular+TIF=Debt Service 858,418,036

Ag Land 4,683,585

#1 #2 #3

78% Prop Tax 78% Prop Tax 78% Prop Tax

Relief to Debt Relief to Debt Relief to Debt

Service and Service and Service only

$503,470 $251,735

Fund Balance Fund Balance

Prop Tax Relief Prop Tax Relief

Property Tax Rates:

Regular General Levy 8.10000 6,754,419 8.10000 6,754,419 8.10000 6,754,419

Opr & Maint publicly owned Transit 0.24762 206,485 0.24762 206,485 0.24762 206,485

Opr & Maint Civic Center 0.09205 76,759 0.09205 76,759 0.09205 76,759

Liability, property & Self insurance costs 0.21991 183,378 0.21991 183,378 0.21991 183,378

Support of a Local Emerg. Mgmt. Comm. 0.03551 29,611 0.03551 29,611 0.03551 29,611

Instrumental/Vocal Music Groups 0.01079 8,998 0.01079 8,998 0.01079 8,998

Support Public Library 0.27000 225,147 0.27000 225,147 0.27000 225,147

Emergency (above GF levy) 0.27000 225,147 0.27000 225,147 0.27000 225,147

Police & Fire Retirement 1.41695 1,181,565 1.41695 1,181,565 1.41695 1,181,565

Other Employee Benefits 2.94589 2,456,516 2.94589 2,456,516 2.94589 2,456,516

Debt Service Levy 0.99786 856,581 1.29111 1,108,312 1.58437 1,360,052

Capital Projects 0.67500 562,868 0.67500 562,868 0.67500 562,868

Levy for homeowners and businesses 15.28158 12,767,474 15.57483 13,019,205 15.86809 13,270,945

Levy for Ag land 3.00375 14,068 3.00375 14,068 3.00375 14,068

Total Property Tax 12,781,542 13,033,273 13,285,013

Local Option Sales Tax (LOST) BALANCES LOST- LOST- LOST-

Prop. Tax Relief Council Designated Capital Projects

Fund balance 6/30/17 1,741,407 563,733 2,957,889

Budgeted Revenues July-Oct 836,101 55,740 222,960

Budgeted Revenues Nov-June 1,782,455 502,744

Budgeted Expenditures 3,150,000 570,166 937,954

Projected Fund balance 6/30/18 1,209,963 552,051 2,242,895

Budgeted Revenues (78% Relief, 22% Council) 2,418,000 682,000

Budgeted Expenditures 2,418,000 <To be determined 375,000

Projected Fund balance 6/30/19 before adj above 1,209,963 1,234,051 1,867,895

Scenario 1:

No increase Change

Scenario 2

$ .29 Increase Change

Scenario 3

$ .59 Increase Change

Gross Value of House 100,000.00 100,000.00 100,000.00

Rollback factor X 0.556209 0.556209 0.556209

Taxable Value 55,620.90 55,620.90 55,620.90

Taxable value divided by $1,000 (per unit) 55.62 55.62 55.62

City Tax Rate - does not include school, county etc. X 15.28158 - 15.57483 0.29 15.86809 0.59

Gross City property taxes - annual basis 849.98 866.29 882.60

Less City portion of Homestead Credit ($4850) (74.12) (75.54) (76.96)

Net City property taxes - annual basis 775.86 - 790.75 14.89 805.64 29.78

Number of months in year / 12 12 12

Monthly property taxes paid that go to the City 64.65 - 65.90 1.24 67.14 2.48

Monthly increase for approving the .519 cent increase

** Dollars and rates shown in this example do not include the schools, county or other taxing entities.

FY 18-19 FY 18-19 FY 18-19

Gross Value of Building 1,200,000.00 1,200,000.00 1,200,000.00

Rollback factor X 0.90000 0.90000 0.90000

Taxable Value 1,080,000.00 1,080,000.00 1,080,000.00

Taxable value divided by $1,000 (per unit) 1,080.00 1,080.00 1,080.00

City Tax Rate - does not include school, county etc. X 15.28158 15.57483 15.86809

City property taxes - annual basis 16,504.11 - 16,820.82 316.71 17,137.54 633.43

Increase in city taxes - annual basis

Number of months in year / 12 12 12

Monthly property taxes paid that go to the City 1,375.34 - 1,401.73 26.39 1,428.13 52.79

** Dollars and rates shown in this example do not include the schools, county or other taxing entities.

Sample House

** City Share Only

Sample Commercial Building** City Share Only



FINANCE DEPARTMENT




Fax - (641) 754-5781

January 26, 2018




Re: FY18 Re-estimated Budget and FY19 Budget for the Road Use Tax and Employee Benefit Levy Funds

Policy Issue: Adoption of amended FY18 Budget and FY19 Annual Budget on March 5, 2018.

Recommendation: This is a first review of the proposed budgets related to the Employee Benefit Levy Fund, 112.

Background: Department Directors and the City Administrator developed the budget amounts based on current and future needs. The first column shows the actual activity for FY17. The second column shows the adopted budget for FY18. The third column is the year-to-date activity through December (6 months of the fiscal year). The fourth column is a re-estimate of the FY18 budget. The fifth column is a proposed FY19 budget. The sixth column shows the dollar increase between columns five and four. The seventh column shows the percent increase between columns five and four.

Employee Benefit Levy Funds

o The transfer from LOST for property tax relief has been eliminated, and applied to the debt service levy.

o Total transfer out for employee benefits equal,: 2,456,517.

o The increase in levy and corresponding tax dollars covers general fund employee benefits for FY19 as budgeted.

Attachment: Budget Comparison Report for Fund 112.

1/26/2018 12:54:45 PM Page 1 of 3

Budget Comparison ReportCity of Marshalltown, IA Account Summary

2016-2017Total Activity

2017-2018Total Budget

Account Number

2017-2018YTD ActivityThrough Dec

2017-20182017-2018Wor

2018-20192018-2019 Dept Req

Parent Budget

Comparison 1Budget

Comparison 1to Parent

Budget %Increase /(Decrease)

Fund: 112 - EMPLOYEE BENEFITS FUNDFunction: 6021 - Finance

Revenue223,415.01 310,119.00 156,044.90 2,210,616.00310,119.00 1,900,497.00 612.83%PROPERTY TAXES-CURRENT112.6021.4010.000

33.84 0.00 4.27 0.000.00 0.00 0.00%DELIQUENT PROPERTY TAXES112.6021.4011.00020,790.51 30,351.00 15,050.60 245,901.0030,351.00 215,550.00 710.19%UTILITY EXCISE TAX112.6021.4110.000

283.43 0.00 231.26 0.000.00 0.00 0.00%CURRENT MOBILE HOME TAXE112.6021.4150.00017.44 0.00 10.20 0.000.00 0.00 0.00%DELIQ MOBILE HOME TAXES112.6021.4151.000

300.46 0.00 320.68 0.000.00 0.00 0.00%AGED INCOME CREDIT112.6021.4332.000323.48 0.00 258.08 0.000.00 0.00 0.00%DISABLED HOMESTEAD CREDIT112.6021.4333.000

9,698.27 0.00 5,970.77 0.000.00 0.00 0.00%HOMESTEAD CREDIT112.6021.4335.000137.65 0.00 166.16 0.000.00 0.00 0.00%MILITARY CREDIT112.6021.4336.000

4.54 0.00 0.00 0.000.00 0.00 0.00%MOBILE HOME CREDIT112.6021.4337.0009,101.42 0.00 0.00 0.000.00 0.00 0.00%BUSINESS PROP TAX CREDIT112.6021.4338.0009,524.08 13,596.00 11,161.29 33,249.0013,596.00 19,653.00 144.55%SF295 BACKFILL112.6021.4339.000

Total Revenue: 603.19%2,489,766.00354,066.00 2,135,700.00189,218.21354,066.00273,630.13

Total Function: 6021 - Finance: 2,489,766.00189,218.21 354,066.00 2,135,700.00 603.19%354,066.00273,630.13

Function: 9000 - 9000Revenue

2,250,000.00 2,250,000.00 587,261.89 0.002,250,000.00 -2,250,000.00 -100.00%TR FRM LOCAL OPTION112.9000.6500.121Total Revenue: -100.00%0.002,250,000.00 -2,250,000.00587,261.892,250,000.002,250,000.00

Expense2,187,326.54 2,625,614.00 577,485.10 2,456,517.002,754,798.00 -298,281.00 -10.83%TR TO GENERAL112.9000.7500.001

3,719.38 2,926.00 531.04 2,768.002,926.00 -158.00 -5.40%TR TO COLISEUM FUND112.9000.7500.050Total Expense: -10.82%2,459,285.002,757,724.00 -298,439.00578,016.142,628,540.002,191,045.92

Total Function: 9000 - 9000: -2,459,285.009,245.75 -507,724.00 -1,951,561.00 384.37%-378,540.0058,954.08

Total Fund: 112 - EMPLOYEE BENEFITS FUND: 30,481.00198,463.96 -153,658.00 184,139.00 -119.84%-24,474.00332,584.21

Report Total: -119.84%30,481.00198,463.96 -153,658.00 184,139.00-24,474.00332,584.21

Budget Comparison Report

1/26/2018 12:54:45 PM Page 2 of 3

Group Summary

Account Type




2017-20182017-2018Wor

2018-20192018-2019 Dept Req

Parent BudgetComparison 1

BudgetComparison 1

to Parent Budget

%

Increase /(Decrease)

Fund: 112 - EMPLOYEE BENEFITS FUNDFunction: 6021 - Finance

Revenue 603.19%2,489,766.00354,066.00 2,135,700.00189,218.21354,066.00273,630.13Total Function: 6021 - Finance: 2,489,766.00189,218.21 354,066.00 2,135,700.00 603.19%354,066.00273,630.13

Function: 9000 - 9000Revenue -100.00%0.002,250,000.00 -2,250,000.00587,261.892,250,000.002,250,000.00Expense -10.82%2,459,285.002,757,724.00 -298,439.00578,016.142,628,540.002,191,045.92

Total Function: 9000 - 9000: -2,459,285.009,245.75 -507,724.00 -1,951,561.00 384.37%-378,540.0058,954.08

Total Fund: 112 - EMPLOYEE BENEFITS FUND: 30,481.00198,463.96 -153,658.00 184,139.00 -119.84%-24,474.00332,584.21

Report Total: -119.84%30,481.00198,463.96 -153,658.00 184,139.00-24,474.00332,584.21


1/26/2018 12:54:45 PM Page 3 of 3

Fund Summary

Fund




2017-20182017-2018Wor

2018-20192018-2019 Dept Req

Parent Budget

Comparison 1Budget


Budget%


112 - EMPLOYEE BENEFITS FUND 30,481.00198,463.96 -153,658.00 184,139.00 -119.84%-24,474.00332,584.21Report Total: -119.84%30,481.00198,463.96 -153,658.00 184,139.00-24,474.00332,584.21



FINANCE DEPARTMENT




Fax - (641) 754-5781

January 26, 2018




Re: FY18 Re-estimated Budget and FY19 Budget for the Police/Fire Retirement Benefit Levy Fund 117

Recommendation: This is a first review of the proposed budget related to the Police/Fire Retirement Benefit Levy Fund, 117.


Police/Fire Retirement Benefit Levy Fund

o Total transfer out for police and fire retirement benefits equals, 1,180,865.

o The levy and corresponding tax dollars covers police and fire retirement, MFPRSI,benefits for FY19 as budgeted.

Attachment: Budget Comparison Report for Fund 117.cc: Jessica Kinser, City Administrator

1/26/2018 1:00:45 PM Page 1 of 3




Account Number


2017-20182017-2018Wor

2018-20192018-2019 Dept Req

Parent Budget

Comparison 1Budget


Budget %Increase /(Decrease)

Fund: 117 - POLICE/FIRE RETIREMENTFunction: 1010 - Police Operations/Crime Prevention

Expense9,189.36 9,193.00 3,141.24 9,500.009,193.00 307.00 3.34%CITY SHARE PENSION117.1010.5114.000

Total Expense: 3.34%9,500.009,193.00 307.003,141.249,193.009,189.36

Total Function: 1010 - Police Operations/Crime Prevention: 9,500.003,141.24 9,193.00 307.00 3.34%9,193.009,189.36

Function: 6021 - FinanceRevenue

940,270.83 1,017,034.00 513,087.79 1,063,289.001,017,034.00 46,255.00 4.55%PROPERTY TAXES-CURRENT117.6021.4010.000142.38 0.00 17.17 0.000.00 0.00 0.00%DELIQUENT PROPERTY TAXES117.6021.4011.000

87,493.35 99,526.00 49,268.22 118,278.0099,526.00 18,752.00 18.84%UTILITY EXCISE TAX117.6021.4110.0001,193.07 0.00 767.49 0.000.00 0.00 0.00%CURRENT MOBILE HOME TAXE117.6021.4150.000

73.40 0.00 19,579.86 0.000.00 0.00 0.00%DELIQ MOBILE HOME TAXES117.6021.4151.0001,264.41 0.00 1,349.54 0.000.00 0.00 0.00%AGED INCOME CREDIT117.6021.4332.0001,361.28 0.00 844.83 0.000.00 0.00 0.00%DISABLED HOMESTEAD CREDIT117.6021.4333.000

40,813.57 0.00 0.00 0.000.00 0.00 0.00%HOMESTEAD CREDIT117.6021.4335.000579.27 0.00 543.94 0.000.00 0.00 0.00%MILITARY CREDIT117.6021.4336.000

19.10 0.00 0.00 0.000.00 0.00 0.00%MOBILE HOME CREDIT117.6021.4337.00038,301.82 0.00 17,676.58 0.000.00 0.00 0.00%BUSINESS PROP TAX CREDIT117.6021.4338.00040,080.50 44,590.00 18,859.96 15,993.0044,590.00 -28,597.00 -64.13%SF295 BACKFILL117.6021.4339.000

2,988.57 0.00 2,847.58 4,000.004,000.00 0.00 0.00%INTEREST ON INVESTMENTS117.6021.4610.000Total Revenue: 3.12%1,201,560.001,165,150.00 36,410.00624,842.961,161,150.001,154,581.55

Total Function: 6021 - Finance: 1,201,560.00624,842.96 1,165,150.00 36,410.00 3.12%1,161,150.001,154,581.55

Function: 9000 - 9000Expense

998,102.19 1,139,169.00 237,004.91 1,180,865.001,139,169.00 41,696.00 3.66%TR TO GENERAL117.9000.7500.001Total Expense: 3.66%1,180,865.001,139,169.00 41,696.00237,004.911,139,169.00998,102.19

Total Function: 9000 - 9000: 1,180,865.00237,004.91 1,139,169.00 41,696.00 3.66%1,139,169.00998,102.19

Total Fund: 117 - POLICE/FIRE RETIREMENT: 11,195.00384,696.81 16,788.00 -5,593.00 -33.32%12,788.00147,290.00

Report Total: -33.32%11,195.00384,696.81 16,788.00 -5,593.0012,788.00147,290.00


1/26/2018 1:00:45 PM Page 2 of 3

Group Summary

Account Type




2017-20182017-2018Wor

2018-20192018-2019 Dept Req

Parent BudgetComparison 1

BudgetComparison 1

to Parent Budget

%


Fund: 117 - POLICE/FIRE RETIREMENTFunction: 1010 - Police Operations/Crime Prevention

Expense 3.34%9,500.009,193.00 307.003,141.249,193.009,189.36Total Function: 1010 - Police Operations/Crime Prevention: 9,500.003,141.24 9,193.00 307.00 3.34%9,193.009,189.36

Function: 6021 - FinanceRevenue 3.12%1,201,560.001,165,150.00 36,410.00624,842.961,161,150.001,154,581.55

Total Function: 6021 - Finance: 1,201,560.00624,842.96 1,165,150.00 36,410.00 3.12%1,161,150.001,154,581.55

Function: 9000 - 9000Expense 3.66%1,180,865.001,139,169.00 41,696.00237,004.911,139,169.00998,102.19

Total Function: 9000 - 9000: 1,180,865.00237,004.91 1,139,169.00 41,696.00 3.66%1,139,169.00998,102.19

Total Fund: 117 - POLICE/FIRE RETIREMENT: 11,195.00384,696.81 16,788.00 -5,593.00 -33.32%12,788.00147,290.00

Report Total: -33.32%11,195.00384,696.81 16,788.00 -5,593.0012,788.00147,290.00


1/26/2018 1:00:45 PM Page 3 of 3

Fund Summary

Fund




2017-20182017-2018Wor

2018-20192018-2019 Dept Req

Parent Budget

Comparison 1Budget


Budget%


117 - POLICE/FIRE RETIREMENT 11,195.00384,696.81 16,788.00 -5,593.00 -33.32%12,788.00147,290.00Report Total: -33.32%11,195.00384,696.81 16,788.00 -5,593.0012,788.00147,290.00



FINANCE DEPARTMENT




Fax - (641) 754-5781

January 26, 2018




Re: FY18 Re-estimated Budget and FY19 Budget for the Road Use Tax

Recommendation: This is a first review of the proposed budget related to the Road Use Tax, 110.


Road Use Tax Fund

o Includes no increase in FY19 RUT revenue.

o Includes additional transfer in FY18 and 19 to fund calendar year(CY) 2017 street project change orders and CY 18 street projects

o Overall fund deficit of $455,157 in FY18 and $778,967 in FY19 will be covered by RUT fund balance. The RUT fund balance at 06/30/17 was 4.8 million, and we areexpecting a 3.5 million dollar balance at 06/30/19 with the above deficits covered.

Attachment: Budget Comparison Report for Fund 110.


Budget Notes

Budget Code SubjectDescription

2018-2019 Dept Req Detail4.612 Bond.620 SRF

1/25/2018 1:46:31 PM Page 1 of 7




Account Number


2017-20182017-2018Work…

2018-20192018-2019 Dept

Req

Parent Budget

Comparison 1Budget

Comparison 1to Parent Budget

%


Fund: 110 - ROAD USE TAX

Function: 2010 - Roads, Bridges, Sidewalks

Revenue

3,420,431.78 3,300,000.00 1,917,183.38 3,400,000.003,400,000.00 0.00 0.00%STATE ROAD USE TAXES110.2010.4320.000

Total Revenue: 0.00%3,400,000.003,400,000.00 0.001,917,183.383,300,000.003,420,431.78

Expense

10,137.07 10,490.00 5,188.77 10,659.0010,490.00 169.00 1.61%REGULAR-NON UNION110.2010.5010.010

607.34 650.00 311.83 661.00650.00 11.00 1.69%SOCIAL SECURITY-NON UNION110.2010.5101.010

142.03 153.00 72.94 155.00153.00 2.00 1.31%MEDICARE-NON UNION110.2010.5102.010

905.21 937.00 463.40 1,006.00937.00 69.00 7.36%IPERS-NON UNION110.2010.5111.010

1,052.69 1,080.00 526.35 1,080.001,080.00 0.00 0.00%GRP INSUR-NON UNION110.2010.5121.010

22.23 245.00 7.76 174.00245.00 -71.00 -28.98%WORKCOMP-NON UNION110.2010.5123.010

5,923.02 6,500.00 4,109.73 6,500.006,500.00 0.00 0.00%CLOTHING EXPENSE110.2010.5132.000

37.00 1,000.00 0.00 1,000.001,000.00 0.00 0.00%PHYSICALS/IMMUNIZATIONS110.2010.5151.000

260.00 0.00 0.00 0.000.00 0.00 0.00%ADVERTISING & LEGAL PUB110.2010.5210.000

1,500.00 2,000.00 1,008.00 2,000.002,000.00 0.00 0.00%CONSULTING & PROF FEES110.2010.5230.000

963.00 5,000.00 0.00 5,000.005,000.00 0.00 0.00%ENGINEERING FEES110.2010.5233.000

23.00 200.00 227.50 250.00200.00 50.00 25.00%LICENSE & PERMITS110.2010.5251.000

0.00 0.00 32.10 0.000.00 0.00 0.00%RESIDENTIAL CLEANUP110.2010.5261.000

0.00 0.00 100.00 0.000.00 0.00 0.00%DUES, MEMBER, SUBSCRIPTN110.2010.5280.000

18,409.83 972.00 0.00 972.00972.00 0.00 0.00%INSURANCE - GENERAL110.2010.5290.000

12,115.52 30,000.00 11,297.67 30,000.0030,000.00 0.00 0.00%CONTRACT-OUTSIDE HELP110.2010.5342.000

3,930.55 3,500.00 1,327.64 3,500.003,500.00 0.00 0.00%CONTRACT-MAINTENANCE110.2010.5344.000

2,108.57 3,000.00 3,360.95 3,000.003,000.00 0.00 0.00%CONTRACT-SOFTWARE MAINT110.2010.5347.000

26,215.00 30,000.00 21,440.00 30,000.0030,000.00 0.00 0.00%CONTRACT-TREE REMOVAL110.2010.5352.000

0.00 0.00 250.00 0.000.00 0.00 0.00%TOWING SERVICES110.2010.5359.000

41.21 50.00 9.28 100.0050.00 50.00 100.00%POSTAGE & SHIPPING110.2010.5360.000

93.14 300.00 54.64 300.00300.00 0.00 0.00%RENTS & LEASES110.2010.5380.000

11,321.00 13,000.00 7,631.00 13,000.0013,000.00 0.00 0.00%CONTRACT LAWN CARE110.2010.5386.000

10,158.04 7,000.00 3,348.56 8,000.007,000.00 1,000.00 14.29%REPAIRS & MAINTENANCE110.2010.5410.000

3,663.49 3,100.00 2,369.78 3,500.003,100.00 400.00 12.90%TELEPHONE/OTHR COMMNCTN110.2010.5450.000

0.00 3,500.00 200.00 4,500.003,500.00 1,000.00 28.57%CONFERENCE EXPENSE110.2010.5460.000

13,014.97 10,000.00 4,386.31 12,000.0010,000.00 2,000.00 20.00%ELECTRICITY110.2010.5481.000

Budget Notes



1/25/2018 1:46:31 PM Page 2 of 7



Account Number


2017-20182017-2018Work…

2018-20192018-2019 Dept

Req

Parent Budget

Comparison 1Budget


%


7,304.74 12,000.00 1,800.27 10,000.0012,000.00 -2,000.00 -16.67%NATURAL GAS110.2010.5482.000

223.00 0.00 74.00 200.000.00 200.00 0.00%SAFETY EQUIP/SUPPLY110.2010.5489.000

22,687.21 0.00 20,363.80 22,000.0028,050.00 -6,050.00 -21.57%VEHICLE OPER/MAINT SPPLY110.2010.5565.000

21,841.21 90,000.00 5,519.00 50,000.0050,000.00 0.00 0.00%VEHICLE GAS110.2010.5570.000

8,499.91 0.00 5,743.66 10,000.0010,000.00 0.00 0.00%VEHICLE DIESEL FUEL110.2010.5571.000

28,062.18 35,000.00 10,315.59 35,000.0035,000.00 0.00 0.00%OPERATING SUPPLIES110.2010.5600.000

31.89 0.00 0.00 200.00200.00 0.00 0.00%OFFICE SUPPLIES110.2010.5605.000

745.16 0.00 77.37 750.00750.00 0.00 0.00%BLDG,GRD OPER/MAINT SPLY110.2010.5611.000

1,653.95 0.00 460.49 1,000.001,000.00 0.00 0.00%COMPUTER COMPONENTS110.2010.5612.000

67.30 3,000.00 0.00 3,000.003,000.00 0.00 0.00%MOSQUITO SPRAYING110.2010.5616.000

7,297.59 20,000.00 0.00 18,000.0020,000.00 -2,000.00 -10.00%RM-OTHER110.2010.5617.000

15,262.24 30,000.00 23,093.68 30,000.0030,000.00 0.00 0.00%RM-ASPHALT110.2010.5618.000

490.80 5,500.00 3,713.45 5,500.005,500.00 0.00 0.00%RM-HOTMIX ASPHALT110.2010.5619.000

10,592.14 10,000.00 5,799.35 12,000.0010,000.00 2,000.00 20.00%RM-CRUSHED ROCK110.2010.5620.000

18,637.87 0.00 0.00 0.000.00 0.00 0.00%SR-SODIUM CHLORIDE110.2010.5622.820

17,579.08 25,000.00 2,813.69 25,000.0025,000.00 0.00 0.00%TS-SIGNS, POSTS & SPPLYS110.2010.5626.000

853.38 2,500.00 1,230.04 5,000.002,500.00 2,500.00 100.00%TS-BARRICADES, SUPPLIES110.2010.5627.000

19,388.10 34,000.00 22,915.91 30,000.0034,000.00 -4,000.00 -11.76%TS-PAVEMENT MARKING110.2010.5628.000

583.83 1,000.00 0.00 1,000.001,000.00 0.00 0.00%MINOR COMPUTER110.2010.5703.000

7,803.56 3,500.00 1,164.79 3,500.003,500.00 0.00 0.00%MINOR EQUIP, UNCLASSFIED110.2010.5718.000

76.55 0.00 0.00 0.000.00 0.00 0.00%COMPUTER EQUIP > $5,000110.2010.5740.000

43,916.78 281,000.00 7,668.12 719,000.00281,000.00 438,000.00 155.87%OTHER CAP EQUIP > $5,000110.2010.5750.000

22,101.98 0.00 0.00 0.000.00 0.00 0.00%BUILDINGS & IMPROVEMENTS110.2010.5776.000

Total Expense: 63.24%1,118,507.00685,177.00 433,330.00180,477.42685,177.00378,344.36

Total Function: 2010 - Roads, Bridges, Sidewalks: 2,281,493.001,736,705.96 2,714,823.00 -433,330.00 -15.96%2,614,823.003,042,087.42

Function: 2011 - Sidewalks

Expense

0.00 50,000.00 0.00 50,000.0050,000.00 0.00 0.00%CONTRACT-CONCRETE REPAIR110.2011.5351.000

Total Expense: 0.00%50,000.0050,000.00 0.000.0050,000.000.00

Total Function: 2011 - Sidewalks: 50,000.000.00 50,000.00 0.00 0.00%50,000.000.00

Function: 2012 - Street Construction

Expense

0.00 1,000.00 0.00 1,000.001,000.00 0.00 0.00%CONSULTING & PROF FEES110.2012.5230.000

0.00 5,000.00 22,597.88 5,000.0025,000.00 -20,000.00 -80.00%ENGINEERING FEES110.2012.5233.000

0.00 0.00 2,250.00 0.000.00 0.00 0.00%CONTRACT-OTHER110.2012.5348.000

0.00 30,000.00 0.00 30,000.0030,000.00 0.00 0.00%CONTRACT-BRIDGE & CULVRT110.2012.5349.000

7,009.40 460,000.00 0.00 100,000.00150,000.00 -50,000.00 -33.33%CONTRACT-ASPHALT RESURF110.2012.5350.000

6,262.32 200,000.00 1,080.00 100,000.00150,000.00 -50,000.00 -33.33%CONTRACT-CONCRETE REPAIR110.2012.5351.000

Budget Notes



1/25/2018 1:46:31 PM Page 3 of 7



Account Number


2017-20182017-2018Work…

2018-20192018-2019 Dept

Req

Parent Budget

Comparison 1Budget


%


112.50 0.00 0.00 0.000.00 0.00 0.00%REPAIRS & MAINTENANCE110.2012.5410.000

0.00 10,000.00 0.00 10,000.0010,000.00 0.00 0.00%CAPITAL PURCH > $5,000110.2012.5750.000

0.00 225,000.00 0.00 225,000.00233,000.00 -8,000.00 -3.43%CAPITAL CONSTRCT-STREETS110.2012.5779.000

Total Expense: -21.37%471,000.00599,000.00 -128,000.0025,927.88931,000.0013,384.22

Total Function: 2012 - Street Construction: 471,000.0025,927.88 599,000.00 -128,000.00 -21.37%931,000.0013,384.22

Function: 2030 - Street Lighting

Expense

31.96 0.00 0.00 0.000.00 0.00 0.00%INSURANCE - GENERAL110.2030.5290.000

58.00 2,000.00 0.00 2,000.002,000.00 0.00 0.00%CONTRACT-OUTSIDE HELP110.2030.5342.000

208,674.41 200,000.00 93,755.79 200,000.00200,000.00 0.00 0.00%ELECTRICITY110.2030.5481.000

11,027.70 3,000.00 399.14 3,000.003,000.00 0.00 0.00%OPERATING SUPPLIES110.2030.5600.000

Total Expense: 0.00%205,000.00205,000.00 0.0094,154.93205,000.00219,792.07

Total Function: 2030 - Street Lighting: 205,000.0094,154.93 205,000.00 0.00 0.00%205,000.00219,792.07

Function: 2040 - Traffic Safety

Expense

2,697.07 2,000.00 1,234.07 2,200.002,000.00 200.00 10.00%CLOTHING EXPENSE110.2040.5132.000

15.00 480.00 0.00 480.00480.00 0.00 0.00%CONSULTING & PROF FEES110.2040.5230.000

114.12 0.00 0.00 0.000.00 0.00 0.00%INSURANCE - GENERAL110.2040.5290.000

119.68 0.00 645.52 1,000.001,000.00 0.00 0.00%CONTRACT-OUTSIDE HELP110.2040.5342.000

99.00 0.00 0.00 0.000.00 0.00 0.00%CONTRACT-MAINTENANCE110.2040.5344.000

9.99 0.00 0.00 0.000.00 0.00 0.00%CONTRACT-CMPTR TECH SPPRT110.2040.5347.000


3,889.61 1,500.00 226.51 1,500.001,500.00 0.00 0.00%REPAIRS & MAINTENANCE110.2040.5410.000

1,755.36 1,100.00 969.56 1,600.001,100.00 500.00 45.45%TELEPHONE/OTHR COMMNCTN110.2040.5450.000

0.00 250.00 0.00 250.00250.00 0.00 0.00%CONFERENCE EXPENSE110.2040.5460.000

13,879.87 40,000.00 7,129.17 30,000.0030,000.00 0.00 0.00%ELECTRICITY110.2040.5481.000

0.00 600.00 0.00 600.00600.00 0.00 0.00%NATURAL GAS110.2040.5482.000

2,492.45 0.00 1,775.60 3,000.000.00 3,000.00 0.00%VEHICLE OPER/MAINT SPPLY110.2040.5565.000

1,885.22 7,000.00 940.60 3,000.003,000.00 0.00 0.00%VEHICLE GAS110.2040.5570.000

504.69 0.00 410.04 1,000.000.00 1,000.00 0.00%VEHICLE DIESEL FUEL110.2040.5571.000

8,061.95 15,000.00 4,273.11 12,000.0015,000.00 -3,000.00 -20.00%OPERATING SUPPLIES110.2040.5600.000

0.00 0.00 38.52 100.000.00 100.00 0.00%OFFICE SUPPLIES110.2040.5605.000

15,083.77 10,000.00 12,272.28 10,000.0024,000.00 -14,000.00 -58.33%MINOR EQUIP, UNCLASSFIED110.2040.5718.000

0.00 82,000.00 76,426.88 82,000.0081,000.00 1,000.00 1.23%OTHER CAP EQUIP > $5,000110.2040.5750.000

15.99 0.00 0.00 0.000.00 0.00 0.00%TRAFFIC SIGNALS110.2040.5780.000

Total Expense: -7.00%148,740.00159,930.00 -11,190.00106,341.86159,930.0050,635.87

Total Function: 2040 - Traffic Safety: 148,740.00106,341.86 159,930.00 -11,190.00 -7.00%159,930.0050,635.87

Budget Notes



1/25/2018 1:46:31 PM Page 4 of 7



Account Number


2017-20182017-2018Work…

2018-20192018-2019 Dept

Req

Parent Budget

Comparison 1Budget


%


Function: 2050 - Snow Removal

Expense

0.00 8,000.00 0.00 8,000.008,000.00 0.00 0.00%CONTRACT-OUTSIDE HELP110.2050.5342.000

0.00 1,000.00 0.00 1,000.001,000.00 0.00 0.00%REPAIRS & MAINTENANCE110.2050.5410.000

13.55 0.00 1,037.49 0.001,500.00 -1,500.00 -100.00%VEHICLE OPER/MAINT SPPLY110.2050.5565.000

673.50 26,000.00 0.00 26,000.0024,500.00 1,500.00 6.12%VEHICLE GAS110.2050.5570.000

4,901.45 0.00 0.00 0.000.00 0.00 0.00%VEHICLE DIESEL FUEL110.2050.5571.000


106,085.12 150,000.00 74,625.16 150,000.00150,000.00 0.00 0.00%SR-SODIUM CHLORIDE110.2050.5622.000

0.00 0.00 11,863.30 0.000.00 0.00 0.00%SR-SODIUM CHLORIDE110.2050.5622.820

0.00 5,000.00 599.88 5,000.005,000.00 0.00 0.00%SR-CALCIUM CHLORIDE110.2050.5623.000

0.00 5,000.00 0.00 5,000.005,000.00 0.00 0.00%SR-ANTI ICING-NEW STRTS110.2050.5625.000

136,150.00 0.00 0.00 0.000.00 0.00 0.00%OTHER CAP EQUIP > $5,000110.2050.5750.000

Total Expense: 0.00%200,000.00200,000.00 0.0088,125.83200,000.00252,714.32

Total Function: 2050 - Snow Removal: 200,000.0088,125.83 200,000.00 0.00 0.00%200,000.00252,714.32

Function: 2060 - Highway Engineering

Expense

19.99 200.00 39.60 200.00200.00 0.00 0.00%CLOTHING EXPENSE110.2060.5132.000

0.00 100.00 0.00 100.00100.00 0.00 0.00%PHYSICALS/IMMUNIZATIONS110.2060.5151.000

300.25 600.00 0.00 600.00600.00 0.00 0.00%ADVERTISING & LEGAL PUB110.2060.5210.000

513.00 500.00 5,000.00 500.005,000.00 -4,500.00 -90.00%CONSULTING & PROF FEES110.2060.5230.000

455.40 0.00 8,220.19 8,000.009,000.00 -1,000.00 -11.11%ENGINEERING FEES110.2060.5233.000

0.00 0.00 240.00 0.000.00 0.00 0.00%LICENSE & PERMITS110.2060.5251.000

1,230.00 1,500.00 960.00 2,500.001,500.00 1,000.00 66.67%DUES, MEMBER, SUBSCRIPTN110.2060.5280.000

60.37 0.00 0.00 0.000.00 0.00 0.00%CONTRACT-OUTSIDE HELP110.2060.5342.000

19.00 3,000.00 495.00 3,000.003,000.00 0.00 0.00%CONTRACT-MAINTENANCE110.2060.5344.000

19,246.56 17,300.00 10,741.40 19,300.0017,300.00 2,000.00 11.56%CONTRACT-SOFTWARE MAINT110.2060.5347.000

0.00 0.00 507.00 0.000.00 0.00 0.00%CONTRACT-CONCRETE REPAIR110.2060.5351.000


495.00 8,000.00 0.00 8,000.00500.00 7,500.00 1,500.00%REPAIRS & MAINTENANCE110.2060.5410.000

5,024.35 5,000.00 2,157.07 5,500.005,000.00 500.00 10.00%TELEPHONE/OTHR COMMNCTN110.2060.5450.000

2,485.00 2,500.00 0.00 5,000.002,500.00 2,500.00 100.00%CONFERENCE EXPENSE110.2060.5460.000

166.64 0.00 0.00 0.000.00 0.00 0.00%TRAVEL - HOTEL/MOTEL110.2060.5465.000

46.80 0.00 0.00 0.000.00 0.00 0.00%MILEAGE REIMBURSE110.2060.5472.000

144.84 132.00 48.00 132.00132.00 0.00 0.00%STORM WATER FEES110.2060.5485.000

12.99 0.00 -228.05 1,000.000.00 1,000.00 0.00%VEHICLE OPER/MAINT SPPLY110.2060.5565.000

1,211.20 3,000.00 1,063.07 2,000.002,000.00 0.00 0.00%VEHICLE GAS110.2060.5570.000


195.64 0.00 206.35 200.000.00 200.00 0.00%OFFICE SUPPLIES110.2060.5605.000

Budget Notes



1/25/2018 1:46:31 PM Page 5 of 7



Account Number


2017-20182017-2018Work…

2018-20192018-2019 Dept

Req

Parent Budget

Comparison 1Budget


%


724.87 500.00 501.91 1,500.00500.00 1,000.00 200.00%COMPUTER COMPONENTS110.2060.5612.000

0.00 2,500.00 0.00 1,500.002,500.00 -1,000.00 -40.00%SURVEY SUPPLIES110.2060.5685.000

439.18 3,000.00 0.00 2,000.00500.00 1,500.00 300.00%MINOR OFFICE FURN/EQUIP110.2060.5702.000

4,778.16 5,000.00 3,000.73 5,000.001,000.00 4,000.00 400.00%MINOR COMPUTER110.2060.5703.000

1,834.95 500.00 1,865.98 500.002,000.00 -1,500.00 -75.00%MINOR SOFTWARE <$5,000110.2060.5704.000

3,407.54 8,000.00 31.96 8,000.008,000.00 0.00 0.00%MINOR EQUIP, UNCLASSFIED110.2060.5718.000

0.00 0.00 0.00 0.000.00 0.00 0.00%COMPUTER EQUIP > $5,000110.2060.5740.000

6,305.00 0.00 9,357.06 0.000.00 0.00 0.00%COMPUTER SOFTWARE > 5,000110.2060.5741.000

28,390.00 55,000.00 0.00 55,000.0055,000.00 0.00 0.00%OTHER CAP EQUIP > $5,000110.2060.5750.000

Total Expense: 11.01%133,132.00119,932.00 13,200.0044,350.95119,932.0078,638.95

Total Function: 2060 - Highway Engineering: 133,132.0044,350.95 119,932.00 13,200.00 11.01%119,932.0078,638.95

Function: 2070 - Street Cleaning

Expense

1,494.32 0.00 3,126.51 3,000.003,000.00 0.00 0.00%VEHICLE OPER/MAINT SPPLY110.2070.5565.000

2,445.05 7,500.00 0.00 4,500.002,000.00 2,500.00 125.00%VEHICLE GAS110.2070.5570.000

2,128.46 0.00 2,513.96 2,500.002,500.00 0.00 0.00%OPERATING SUPPLIES110.2070.5600.000

Total Expense: 33.33%10,000.007,500.00 2,500.005,640.477,500.006,067.83

Total Function: 2070 - Street Cleaning: 10,000.005,640.47 7,500.00 2,500.00 33.33%7,500.006,067.83

Function: 9000 - 9000

Expense

955,717.00 1,126,664.00 212,492.16 1,217,588.001,126,664.00 90,924.00 8.07%TR TO GENERAL110.9000.7500.001

0.00 0.00 0.00 0.000.00 0.00 0.00%TRANSFER TO FED. STREET GRANT110.9000.7500.310

0.00 0.00 687,954.26 0.00687,954.00 -687,954.00 -100.00%TRANSFER OUT - 16 BONDS110.9000.7500.356

0.00 0.00 0.00 625,000.000.00 625,000.00 0.00%TRANSFER OUT - CY18 STREET PROJECTS110.9000.7500.357

0.00 0.00 3,411.84 0.0014,000.00 -14,000.00 -100.00%TR TO WPC110.9000.7500.610

Total Expense: 0.76%1,842,588.001,828,618.00 13,970.00903,858.261,126,664.00955,717.00

Total Function: 9000 - 9000: 1,842,588.00903,858.26 1,828,618.00 13,970.00 0.76%1,126,664.00955,717.00

Total Fund: 110 - ROAD USE TAX: -778,967.00468,305.78 -455,157.00 -323,810.00 71.14%-185,203.001,465,137.16

Report Total: 71.14%-778,967.00468,305.78 -455,157.00 -323,810.00-185,203.001,465,137.16


1/25/2018 1:46:31 PM Page 6 of 7

Group Summary

Account Typ…




2017-20182017-2018Work…

2018-20192018-2019 Dept

Req

Parent Budget

Comparison 1Budget

Comparison 1to Parent Budget %


Fund: 110 - ROAD USE TAX

Function: 2010 - Roads, Bridges, Sidewalks

Revenue 0.00%3,400,000.003,400,000.00 0.001,917,183.383,300,000.003,420,431.78

Expense 63.24%1,118,507.00685,177.00 433,330.00180,477.42685,177.00378,344.36

Total Function: 2010 - Roads, Bridges, Sidewalks: 2,281,493.001,736,705.96 2,714,823.00 -433,330.00 -15.96%2,614,823.003,042,087.42

Function: 2011 - Sidewalks

Expense 0.00%50,000.0050,000.00 0.000.0050,000.000.00

Total Function: 2011 - Sidewalks: 50,000.000.00 50,000.00 0.00 0.00%50,000.000.00

Function: 2012 - Street Construction

Expense -21.37%471,000.00599,000.00 -128,000.0025,927.88931,000.0013,384.22

Total Function: 2012 - Street Construction: 471,000.0025,927.88 599,000.00 -128,000.00 -21.37%931,000.0013,384.22

Function: 2030 - Street Lighting

Expense 0.00%205,000.00205,000.00 0.0094,154.93205,000.00219,792.07

Total Function: 2030 - Street Lighting: 205,000.0094,154.93 205,000.00 0.00 0.00%205,000.00219,792.07

Function: 2040 - Traffic Safety

Expense -7.00%148,740.00159,930.00 -11,190.00106,341.86159,930.0050,635.87

Total Function: 2040 - Traffic Safety: 148,740.00106,341.86 159,930.00 -11,190.00 -7.00%159,930.0050,635.87

Function: 2050 - Snow Removal

Expense 0.00%200,000.00200,000.00 0.0088,125.83200,000.00252,714.32

Total Function: 2050 - Snow Removal: 200,000.0088,125.83 200,000.00 0.00 0.00%200,000.00252,714.32

Function: 2060 - Highway Engineering

Expense 11.01%133,132.00119,932.00 13,200.0044,350.95119,932.0078,638.95

Total Function: 2060 - Highway Engineering: 133,132.0044,350.95 119,932.00 13,200.00 11.01%119,932.0078,638.95

Function: 2070 - Street Cleaning

Expense 33.33%10,000.007,500.00 2,500.005,640.477,500.006,067.83

Total Function: 2070 - Street Cleaning: 10,000.005,640.47 7,500.00 2,500.00 33.33%7,500.006,067.83

Function: 9000 - 9000

Expense 0.76%1,842,588.001,828,618.00 13,970.00903,858.261,126,664.00955,717.00

Total Function: 9000 - 9000: 1,842,588.00903,858.26 1,828,618.00 13,970.00 0.76%1,126,664.00955,717.00

Total Fund: 110 - ROAD USE TAX: -778,967.00468,305.78 -455,157.00 -323,810.00 71.14%-185,203.001,465,137.16

Report Total: 71.14%-778,967.00468,305.78 -455,157.00 -323,810.00-185,203.001,465,137.16


1/25/2018 1:46:31 PM Page 7 of 7

Fund Summary

Fund




2017-20182017-2018Work…

2018-20192018-2019 Dept

Req

Parent Budget

Comparison 1Budget


%


110 - ROAD USE TAX -778,967.00468,305.78 -455,157.00 -323,810.00 71.14%-185,203.001,465,137.16

Report Total: 71.14%-778,967.00468,305.78 -455,157.00 -323,810.00-185,203.001,465,137.16